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of <h1>Export Oriented Units can de-bond capital goods in India with duty and depreciation considerations under NFE criteria.</h1> An Export Oriented Unit (EOU) can clear or de-bond capital goods within India with Development Commissioner's permission and duty payment, considering depreciation exemptions. If the unit meets positive Net Foreign Exchange (NFE) criteria, depreciation is allowed proportionate to NFE achieved; otherwise, duty foregone must be paid. Transition to Export Promotion Capital Goods (EPCG) or Advance Authorization schemes requires fulfilling NFE criteria. Depreciation rates vary for computers and other capital goods, with no upper limit. Raw materials and certain packing materials can be cleared with or without duty. Exiting the EOU scheme involves approval, duty payment, and obtaining a no-dues certificate. Non-fulfillment of export obligations incurs penalties.
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